Tex. Local Gov't Code Section 363.055
Sales Tax: Rate; Limitation; Municipal Authority


(a)

The proposed rate for the district sales and use tax imposed under Subchapter B (Tax Authorized), Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, may be any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101 (Tax Authorized)(f), Tax Code. The proposed rate for the district sales and use tax imposed under Subchapter B (Tax Authorized), Chapter 323 (County Sales and Use Tax Act), Tax Code, may be only:

(1)

one-eighth of one percent;

(2)

one-fourth of one percent;

(3)

three-eighths of one percent; or

(4)

one-half of one percent.

(b)

A sales and use tax approved under this chapter may be charged in addition to any other sales and use tax authorized by law and is included in computing a combined sales and use tax rate for purposes of any limitation provided by law on the maximum combined sales and use tax rate of political subdivisions.

(c)

A municipality that creates a district shall adopt a sales and use tax under Section 321.108 (Municipal Crime Control and Prevention District Tax), Tax Code, for financing the operation of the district.
Added by Acts 1997, 75th Leg., ch. 165, Sec. 23.03(a), eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 13.08(b), eff. Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1101 (H.B. 3417), Sec. 2, eff. June 15, 2007.
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 4, eff. September 1, 2015.

Source: Section 363.055 — Sales Tax: Rate; Limitation; Municipal Authority, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­363.­htm#363.­055 (accessed May 25, 2024).

363.001
Short Title
363.002
Definitions
363.003
Liability of State
363.051
Political Subdivisions Authorized to Create District
363.052
Temporary Board
363.053
Election Required
363.054
Election Order
363.055
Sales Tax: Rate
363.056
Notice of Election
363.057
Election Date
363.058
Ballot Proposition
363.059
Canvassing Returns
363.060
Dissolution of Temporary Board
363.061
Crime Control Plan and Budget Plan
363.062
Financing Creation of District
363.063
Donations, Gifts, and Endowments
363.101
Board of Directors
363.102
Filing of Officer’s Bond
363.103
Officers
363.104
Compensation
363.105
Voting Requirement
363.106
Contract for Administrative Assistance
363.151
District Responsibilities
363.152
Coordination
363.153
General Board Power over Funds
363.154
Use of Revenue
363.155
Rules and Procedures
363.156
Purchasing
363.157
Property to Be Used in Administration
363.158
Reimbursement for Services
363.159
Service Contracts
363.160
Donations, Gifts, and Endowments
363.161
Authority to Sue and Be Sued
363.181
Election Required
363.182
Election Order
363.183
Notice of Election
363.184
Ballot Proposition
363.185
Election Results
363.201
Fiscal Year
363.202
Audits and District Records
363.203
Annual Budget Proposal
363.204
Adoption of Budget by Board
363.205
Approval of Budget by Governing Body of Creating Political Subdivision
363.206
Limitations on Expenditures and Investments
363.207
Account of Disbursements of District
363.208
Deposit of Funds
363.209
Applications for Program Funding
363.210
Bonds Prohibited
363.251
Referendum Authorized
363.252
Application for Petition
363.253
Petition
363.254
Copies of Application and Petition
363.255
Filing of Petition
363.256
Review by Clerk
363.257
Certification
363.258
Election Order
363.259
Applicability of Election Code
363.260
Results of Referendum
363.261
Election Contest
363.262
Effective Date of Tax Change
363.301
Time for Dissolution of District
363.302
Dissolution of District
363.1015
Alternate Forms of Appointment: Board of Directors
363.1541
Reduction of Tax Rate for Certain Districts
363.2515
Continuation of District: Certain Political Subdivisions

Accessed:
May 25, 2024

§ 363.055’s source at texas​.gov